Abstracts » Business

Corporate environmental reporting: A test of legitimacy theory

Article Abstract:

Many corporations have developed environmental management systems, adopting environmental reporting in the annual report. This has remained largely voluntary. A survey of chief financial offices (CFOs) of Australian companies, was undertaken to determine how they rated specific issues regarding disclosure of environmental information in the annual report. The results indicated significant correlations between the perceived importance of several factors and environmental reporting practices, providing limited support for legitimacy theory as an explanation of motivation to disclose environmental information in the annual report.

Research, Ethical aspects, Corporation reports, Company reports, Environmental auditing

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Identifying the sources of gains from takeovers

Article Abstract:

Asset and cash flow gains are expected when one company acquires another, from the point of view of the market. Since the gains are not on operations, but rather social gains and gains for stockholders, it could also be said that gains are not expected.

Methods, Taxation, Acquisitions and mergers, Assets (Accounting)

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The adoption of environment-related management accounting: an analysis of corporate environmental sensitivity

Article Abstract:

In this study it was found that a significant number of sensitive firms modified their accounting to reflect environmental issues. There was no difference regarding regulatory restriction between sensitive and non-sensitive firms.

Accounting and auditing, Environmental aspects, Corporations, Environmental policy, Managerial accounting

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